You are all forgetting one thing. It's almost certain that the Poe Collecter is a female.
Remember this? This suggest that she is female, hence she finds Link attractive. Plus, she hints that if she was so handsome herself, she would be in a different business. No kid who plays this gets the reference, but I think she means she would have been a prostitute. So if you would assume she is female, it can't be the kid. Or it's a gay poe collector with ambitions to go into prostitution, but I don't think that's it
.
I like the Poe theory on the boy though. He was so fascinated with graveyards, ghosts and death that he himself became a ghost.